• MANCHESTER CITY PLAYER RATINGS: Ederson – 6. Almost caught out when dallying on the ball but Smith Rowe’s block creeped just past the post. Only real defensive moment of note for the Brazilian who started the move for City's third goal. Getty
    MANCHESTER CITY PLAYER RATINGS: Ederson – 6. Almost caught out when dallying on the ball but Smith Rowe’s block creeped just past the post. Only real defensive moment of note for the Brazilian who started the move for City's third goal. Getty
  • Kyle Walker – 7. An alert early interception set the tone for an assured performance. Replaced at half time. Getty
    Kyle Walker – 7. An alert early interception set the tone for an assured performance. Replaced at half time. Getty
  • Ruben Dias – 8. About as straightforward a match as he’ll play all season. Typically composed on the rare occasion he was called upon and comfortable in possession. Reuters
    Ruben Dias – 8. About as straightforward a match as he’ll play all season. Typically composed on the rare occasion he was called upon and comfortable in possession. Reuters
  • Aymeric Laporte – 8. Like his centre-back partner, the Spain international didn’t need to leave first gear. Tried desperately to get himself on the scoresheet to no avail. Getty
    Aymeric Laporte – 8. Like his centre-back partner, the Spain international didn’t need to leave first gear. Tried desperately to get himself on the scoresheet to no avail. Getty
  • Joao Cancelo – 8. Played first half on the left before switching to the right. Regardless of flank, the Portuguese full-back was a constant menace. AFP
    Joao Cancelo – 8. Played first half on the left before switching to the right. Regardless of flank, the Portuguese full-back was a constant menace. AFP
  • Bernardo Silva – 7. Played the pass for Torres’ first goal even if he had Soares to thank for the ball finding its destination. Played his part in helping City dominate the midfield. Replaced by Sterling. Reuters
    Bernardo Silva – 7. Played the pass for Torres’ first goal even if he had Soares to thank for the ball finding its destination. Played his part in helping City dominate the midfield. Replaced by Sterling. Reuters
  • Rodri – 8. The Spaniard was already dominating the midfield before Xhaka’s red card made his job even easier. Finished off a wonderful team move with a fine finish for City’s fourth. Reuters
    Rodri – 8. The Spaniard was already dominating the midfield before Xhaka’s red card made his job even easier. Finished off a wonderful team move with a fine finish for City’s fourth. Reuters
  • Ilkay Gundogan – 9. Got his first goal of the season with close-range header and generally ran the show for City. His work on the edge of the opposition area was key in disrupting Arsenal’s defensive structure. Getty
    Ilkay Gundogan – 9. Got his first goal of the season with close-range header and generally ran the show for City. His work on the edge of the opposition area was key in disrupting Arsenal’s defensive structure. Getty
  • Gabriel Jesus – 8. Set up the first and scored the third to continue his fine start to the season. His excellent cross found Gundogan for the opener and he tapped in for City’s third. Arsenal just couldn’t contain the Brazilian. Swapped on the hour. Getty
    Gabriel Jesus – 8. Set up the first and scored the third to continue his fine start to the season. His excellent cross found Gundogan for the opener and he tapped in for City’s third. Arsenal just couldn’t contain the Brazilian. Swapped on the hour. Getty
  • Jack Grealish – 7. Lovely footwork and pass to set up Jesus for City’s third. Brimming with confidence and already making his mark since his British record move. Getty
    Jack Grealish – 7. Lovely footwork and pass to set up Jesus for City’s third. Brimming with confidence and already making his mark since his British record move. Getty
  • Ferran Torres – 9. Won’t score an easier goal than his first and City’s second. Played a key role in City’s third by driving the ball up the pitch. Laid on the final pass for Rodri’s goal and grabbed his second with a fine header. Could the Spaniard be City’s answer to their No 9 issue? Getty
    Ferran Torres – 9. Won’t score an easier goal than his first and City’s second. Played a key role in City’s third by driving the ball up the pitch. Laid on the final pass for Rodri’s goal and grabbed his second with a fine header. Could the Spaniard be City’s answer to their No 9 issue? Getty
  • SUBS: Oleksandr Zinchenko (45’) – 6. Introduced at half-time and played as an additional winger. Didn’t really impact the game all that much. Getty
    SUBS: Oleksandr Zinchenko (45’) – 6. Introduced at half-time and played as an additional winger. Didn’t really impact the game all that much. Getty
  • Raheem Sterling (58’) – 6. Had numerous chances to add to City’s tally but couldn’t find the finish. AFP
    Raheem Sterling (58’) – 6. Had numerous chances to add to City’s tally but couldn’t find the finish. AFP
  • Riyad Mahrez (61’) – 7. Delivered a pinpoint cross for Torres’ second. Getty
    Riyad Mahrez (61’) – 7. Delivered a pinpoint cross for Torres’ second. Getty
  • ARSENAL PLAYER RATINGS: Bernd Leno – 6. Had little chance with any of the goals and produced several good saves to avoid a cricket score. Reuters
    ARSENAL PLAYER RATINGS: Bernd Leno – 6. Had little chance with any of the goals and produced several good saves to avoid a cricket score. Reuters
  • Cedric Soares – 3. Shambolic defending for City’s second as the ball skipped through him for Torres to tap home. A poor outing. Reuters
    Cedric Soares – 3. Shambolic defending for City’s second as the ball skipped through him for Torres to tap home. A poor outing. Reuters
  • Calum Chambers – 3. Got positioning all wrong for City’s opener as Gundogan headed home and made a feeble attempt to stand up Grealish as the English midfielder waltzed into the Arsenal area to set up Jesus. In between those, went down too easily when he was struck in the face during the move for City’s second. AFP
    Calum Chambers – 3. Got positioning all wrong for City’s opener as Gundogan headed home and made a feeble attempt to stand up Grealish as the English midfielder waltzed into the Arsenal area to set up Jesus. In between those, went down too easily when he was struck in the face during the move for City’s second. AFP
  • Rob Holding – 6. The one Arsenal defender to emerge with any credit. Produced some good last ditch defending and several blocks inside the area. Lost Torres for City’s fifth but he was out on his feet at that point. Getty
    Rob Holding – 6. The one Arsenal defender to emerge with any credit. Produced some good last ditch defending and several blocks inside the area. Lost Torres for City’s fifth but he was out on his feet at that point. Getty
  • Sead Kolasinac – 4. Given his first Premier League start in 11 months, the Bosnian was given a torrid time by City’s relentless attacking players. AFP
    Sead Kolasinac – 4. Given his first Premier League start in 11 months, the Bosnian was given a torrid time by City’s relentless attacking players. AFP
  • Kieran Tierney – 5. Deployed as a wing-back but in reality, played as a defensive full-back. Rarely got forward as City pinned back Arsenal. EPA
    Kieran Tierney – 5. Deployed as a wing-back but in reality, played as a defensive full-back. Rarely got forward as City pinned back Arsenal. EPA
  • Bukayo Saka – 5. Not in the game and replaced at the break in a tactical switch in response to Xhaka’s red card. Getty
    Bukayo Saka – 5. Not in the game and replaced at the break in a tactical switch in response to Xhaka’s red card. Getty
  • Martin Odegaard – 4. The Norwegian will have much better days but was left chasing shadows as City dominated. Getty
    Martin Odegaard – 4. The Norwegian will have much better days but was left chasing shadows as City dominated. Getty
  • Emile Smith Rowe – 6. Full of running and pressing during the early exchanges and was the only Arsenal player with any attacking ambition. But his impact was limited as Arsenal sat deep. Getty
    Emile Smith Rowe – 6. Full of running and pressing during the early exchanges and was the only Arsenal player with any attacking ambition. But his impact was limited as Arsenal sat deep. Getty
  • Granit Xhaka – 1. Overrun in midfield for 35 minutes before a studs-up challenge on Cancelo saw the Swiss receive his marching orders. Arsenal already had a mountain to climb prior to his dismissal and his reckless tackle made it even tougher. Getty
    Granit Xhaka – 1. Overrun in midfield for 35 minutes before a studs-up challenge on Cancelo saw the Swiss receive his marching orders. Arsenal already had a mountain to climb prior to his dismissal and his reckless tackle made it even tougher. Getty
  • Pierre-Emerick Aubameyang – 2. Starved of service as a striker but as a captain, hardly led by example. No intensity and no leadership. Replaced by Lacazette in the second half. AP
    Pierre-Emerick Aubameyang – 2. Starved of service as a striker but as a captain, hardly led by example. No intensity and no leadership. Replaced by Lacazette in the second half. AP
  • SUBS: Mohamed Elneny (45’) – 6. Sent on for the second half to help limit the damage. Didn’t do badly but couldn’t prevent City from continuing their onslaught. AP
    SUBS: Mohamed Elneny (45’) – 6. Sent on for the second half to help limit the damage. Didn’t do badly but couldn’t prevent City from continuing their onslaught. AP
  • Alexandre Lacazette (59’) – 5. Spent more time in his own half than the opposition’s as Arsenal struggled to get any control of the ball. Getty
    Alexandre Lacazette (59’) – 5. Spent more time in his own half than the opposition’s as Arsenal struggled to get any control of the ball. Getty
  • Ainsley Maitland-Niles (71) – 5. Given a thankless task of being introduced with Arsenal 4-0 down. Getty
    Ainsley Maitland-Niles (71) – 5. Given a thankless task of being introduced with Arsenal 4-0 down. Getty

Manchester City v Arsenal player ratings: Ferran Torres 9, Gabriel Jesus 8; Granit Xhaka 1


  • English
  • Arabic

Manchester City piled more misery on Arsenal and their manager Mikel Arteta on Saturday after cruising to a 5-0 win at the Etihad Stadium.

Ilkay Gundogan opened the scoring with a header before Ferran Torres doubled the hosts' lead. Swiss midfielder Granit Xhaka was sent off in the 35th minute to dash Arsenal's already slim hopes of clawing their way back into the match.

Gabriel Jesus made it 3-0 before half-time and Rodri finished off a superb team move for City's fourth shortly after the interval.

Torres grabbed his second after heading home a Riyad Mahrez cross and City could have added to their tally were it not for some rare profligacy from Raheem Sterling and some fine saves by Bernd Leno.

The result compounds Arsenal's miserable start to the season having lost their first three Premier League matches while failing to score a single goal.

City, meanwhile, have evidently shrugged off the opening day defeat to Tottenham with another dominant victory following last week's 5-0 win over Norwich City.

Reflecting on the performances from the Etihad, Jon Turner has provided his player ratings in the photo gallery above. To move on to the next photo, click on the arrows or if using a mobile device, simply swipe.

MO
%3Cp%3E%3Cstrong%3ECreators%3A%20%3C%2Fstrong%3EMohammed%20Amer%2C%20Ramy%20Youssef%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EMohammed%20Amer%2C%20Teresa%20Ruiz%2C%20Omar%20Elba%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Dresos%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20September%202020%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Vladimir%20Radojevic%20and%20Aleksandar%20Jankovic%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Fashion%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%24285%2C000%3B%20%24500%2C000%20currently%20being%20raised%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Crowdfunding%2C%20family%2C%20friends%20and%20self-funding%3C%2Fp%3E%0A
How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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COMPANY PROFILE

Name: Grubtech

Founders: Mohamed Al Fayed and Mohammed Hammedi

Launched: October 2019

Employees: 50

Financing stage: Seed round (raised $2 million)

 

Our Time Has Come
Alyssa Ayres, Oxford University Press

The five pillars of Islam
The bio

Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.

Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.

Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.

Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20WonderTree%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20April%202016%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Muhammad%20Waqas%20and%20Muhammad%20Usman%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Karachi%2C%20Pakistan%2C%20Abu%20Dhabi%2C%20UAE%2C%20and%20Delaware%2C%20US%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Special%20education%2C%20education%20technology%2C%20assistive%20technology%2C%20augmented%20reality%3Cbr%3EN%3Cstrong%3Eumber%20of%20staff%3A%20%3C%2Fstrong%3E16%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EGrowth%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Grants%20from%20the%20Lego%20Foundation%2C%20UAE's%20Anjal%20Z%2C%20Unicef%2C%20Pakistan's%20Ignite%20National%20Technology%20Fund%3C%2Fp%3E%0A
Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

The specs
Engine: 3.0-litre twin-turbo flat-six

Power: 480hp at 6,500rpm

Torque: 570Nm from 2,300-5,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 10.4L/100km

Price: from Dh547,600

On sale: now 

WHAT IS GRAPHENE?

It was discovered in 2004, when Russian-born Manchester scientists Andrei Geim and Kostya Novoselov were experimenting with sticky tape and graphite, the material used as lead in pencils.

Placing the tape on the graphite and peeling it, they managed to rip off thin flakes of carbon. In the beginning they got flakes consisting of many layers of graphene. But when they repeated the process many times, the flakes got thinner.

By separating the graphite fragments repeatedly, they managed to create flakes that were just one atom thick. Their experiment led to graphene being isolated for the very first time.

In 2010, Geim and Novoselov were awarded the Nobel Prize for Physics. 

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The specs

Engine: Two permanent-magnet synchronous AC motors

Transmission: two-speed

Power: 671hp

Torque: 849Nm

Range: 456km

Price: from Dh437,900 

On sale: now

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What's in the deal?

Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024

India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.

India will also cut automotive tariffs to 10% under a quota from over 100% currently.

Indian employees in the UK will receive three years exemption from social security payments

India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

War and the virus
WISH
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Brief scoreline:

Burnley 3

Barnes 63', 70', Berg Gudmundsson 75'

Southampton 3

Man of the match

Ashley Barnes (Burnley)

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The%20specs%20
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MATCH INFO

Uefa Champions League, semi-final result:

Liverpool 4-0 Barcelona

Liverpool win 4-3 on aggregate

Champions Legaue final: June 1, Madrid

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Updated: August 28, 2021, 2:44 PM